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Apéndice
75
ASSETS
NOTES
2015
2014
Amount
%
Amount
%
OPERATING REVENUES
Revenues from contracted projects
$ 1,203,386,217
92
$ 990,540,241
91
Revenues frombankingand financeoperations
109,253,397
8
99,642,322
9
1,312,639,614
100
1,090,182,563
100
OPERATING EXPENSES
17
Contracted project expenses
11
（
1,203,386,217
） （
92
） （
990,540,241
） （
91
）
Humanitarian assistance expenses
（
19,541,329
） （
1
） （
20,646,696
） （
2
）
International human resources development
expenses
（
84,317,343
） （
6
） （
72,200,025
） （
6
）
Banking and finance operations expenses
8
（
24,209,295
） （
2
） （
51,331,513
） （
5
）
Technical cooperation expenses
（
46,299,401
） （
3
） （
80,116,581
） （
7
）
General and administrative expenses
（
140,523,422
） （
11
） （
149,682,846
） （
14
）
（
1,518,277,007
） （
115
） （
1,364,517,902
） （
125
）
NET OPERATING LOSSES
（
205,637,393
） （
15
） （
274,335,339
） （
25
）
NON-OPERATINGINCOMEANDGAINS
Interest on fund investments
171,667,992
13
157,623,045
14
Dividend income
9,452,000
1
5,727,250
1
Gain on disposal of investments
-
-
44,892,134
4
Foreign exchange gain
71,747,424
5
52,728,019
5
Other revenues
15
12,572,688
1
21,543,700
2
265,440,104
20
282,514,148
26
NON-OPERATINGEXPENSESANDLOSSES
Loss on disposal of fixed assets
（
368,528
）
-
（
1,055,807
）
-
Other expenses
（
120,036
）
-
（
101,010
）
-
（
488,564
）
-
（
1,156,817
）
-
Income tax benefit
12
9,621
-
-
-
EXCESSOFREVENUESOVEREXPENSES
$
59,323,768
5
$
7,021,992
1
International Cooperation and Development Fund
Statements of Revenues and Expenses
For the Years Ended December 31
The accompanying notes are an integral part of these financial statements. See report of independent accountants dated
March 23, 2016.
The accompanying notes are an integral part of these financial statements. See report of independent accountants dated
March 23, 2016.
(Expressed in NT$)
FUNDS
ACCUMULATED
EARNINGS
UNREALIZED LOSS
(GAIN) ON FINANCIAL
INSTRUMENTS
TOTAL
2014
Balance, January 1, 2014
$ 12,468,838,072
$ 3,253,015,910
$ 20,363,624
$ 15,742,217,606
Excess of revenues over expenses for
2014
-
7,021,992
-
7,021,992
Unrealized loss on financial instruments
-
-
（
20,058,321
） （
20,058,321
）
Balance, December 31, 2014
$ 12,468,838,072
$ 3,260,037,902
$ 305,303
$ 15,729,181,277
2015
Balance, January 1, 2015
$ 12,468,838,072
$ 3,260,037,902
$ 305,303
$ 15,729,181,277
Excess of revenues over expenses for
2015
-
59,323,768
-
59,323,768
Unrealized loss on financial instruments
-
-
（
5,176,326
） （
5,176,326
）
Balance, December 31, 2015
$ 12,468,838,072
$ 3,319,361,670
（
$ 4,871,023
）
$ 15,783,328,719
International Cooperation and Development Fund
Statements of Changes in Fund Balances
For the Years Ended December 31
(Expressed in NT$)
(versión en inglés)